.010 If any operator shall fail or refuse to collect said tax and to make, within the time permitted, any report and remittance of tax the City Auditor shall proceed in such manner as the City Auditor may deem best to obtain facts and information on which to base an estimate of the tax and the City Auditor shall thereupon proceed to determine and assess the Tax against such operator. If any operator shall fail or refuse to collect the proper amount of tax due pursuant to this chapter as determined by the City Auditor pursuant to Section 2.12.080 hereof, the City Auditor shall proceed to determine and assess the Tax due against the operator. The City Auditor shall give notice of any amount so assessed under this subsection by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator at the operator's last known address. (Ord. 5777 § 17; August 28, 2001.)
.020 An operator who contests the amount assessed may, within ten days after the serving or mailing of such notice, make an Application for Hearing to the License Collector. The Application for Hearing shall specify the basis of the appeal and amount of Tax contested. The License Collector may request additional information pertaining to the appeal which information must be submitted prior to scheduling a hearing on the appeal. If Application for Hearing is not made within the timeprescribed, the Tax assessed shall be final and conclusive and immediately due and payable.
.030 If Application for Hearing is timely made, a Hearing Officer shall be appointed by the License Collector in conformance with the provisions of subsection .040 within fifteen days of the receipt thereof to conduct a hearing within sixty days of the date of appointment of the Hearing Officer on and limited to the issues set forth in the Application for Hearing. The Hearing Officer shall give not less than fifteen days' written notice to the operator to show cause at a time and place fixed in said notice why the amount assessed should not be fixed for such Tax. At the hearing, the operator may appear and offer evidence why the Tax assessed should not be so fixed. A rebuttable presumption shall exist at said hearing that the amount of Tax assessed is correct and the burden of proof shall be upon the operator.
.040 Within thirty days after the conclusion of the hearing, the Hearing Officer shall determine the proper amount of the Tax and shall thereafter give written notice to the operator and the License Collector of such determination. The amount determined to be due shall be due and payable fifteen days from the date of service of said written notice. If the evidence to be considered is extensive or for other reasonable purpose, the Hearing Officer may utilize one additional thirty day period for preparing his or her determination, after informing the parties of his or her intention to do so.
.050 For matters involving an amount in controversy of $50,000 or less, the License Collector shall appoint an Employee Hearing Officer, or subject to agreement of the parties, the City Hearing Officer, as said terms are defined in subsection 1.12.110.010 of this Code. For matters involving an amount in controversy in excess of $50,000, the matter shall be referred to the City Hearing Officer.
.060 Notwithstanding the provisions of Section 1.12.110 of this Code, the decision of the Hearing Officer shall be final and conclusive and shall be the final administrative procedure available to the operator or to Anaheim. Any time limits provided in this section may be waived by the mutual agreement of the parties. (Ord. 5305 § 1 (part); May 27, 1992: Ord. 5741 § 3; November 7, 2000; Ord. 5866 §§ 2 and 3; June 17, 2003.)